Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a valuation tribunal and there Is insufficient evidence of fault by the Council.

The complaint

1. Ms X complains that the Council issued her with Council tax bills on a property in the names of persons not responsible.

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The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review to a tribunal about the same matter. However, we may decide to investigate if we consider it would be unreasonable to expect the person to use this right. (Local Government Act 1974, section 26(6)(a), as amended)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)

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How I considered this complaint

5. I considered information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Ms X says that the Council issued multiple Council tax bills connected to a property naming different persons despite sending her the bills.
8. The Council says that Ms X was not considered the liable person for Council tax on the property and no enforcement action had been taken.
9. Any dispute about liability for Council tax can be appealed to a valuation tribunal. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.
10. Ms X asserts that she made a payment towards the Council tax account which has not been refunded. The Council says it has no record of this. It has asked her for proof of such payment.
11. The Ombudsman cannot determine whether such a payment was made but the Council’s request for proof is not fault and the Ombudsman would not therefore investigate this part of the complaint.

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Final decision

12. We will not investigate Ms X’s complaint because there is a right of appeal to a valuation tribunal and there is insufficient evidence of fault by the Council.

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Investigator's decision on behalf of the Ombudsman